I have enterered Mauritius some 10-15 times (with EU passport) and never had to prove any funds, but I never stayed more than 10 days.
You will have to fill out an entry form, that also request your address in Mauritius.
I have never been asked a proof (I gave mostly a hotel name).
I'm not sure about this point but I don't remember from the last entries that there is still a field for "funds" in the entry form (formerly there had been but I also don't remember having ever been asked to show/proof same)
But one thing that makes me think: they never gave me a single day more than my scheduled stay.
(in opposit to other countries, who mostly give you straight away 3 months)
I believe that they might have a closer look at you, when you intend to stay for 3 months. Maybe it's an good idea to ask your friends to send you a simple invitations in which they confirm that you will be housed by them during your stay.